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ISA (Ireland) 560

Subsequent Events

International Standard on Auditing (Ireland) 560 deals with the
auditor’s responsibilities relating to subsequent events in an audit of financial
statements.

Effective Date

The current version of ISA (Ireland) 560 is effective for the audits of financial statements for periods
commencing on or after 17 June 2016, for which opinions are issued on or after 1
February 2017.

Current Standard

ISA (Ireland) 560